What is the difference between new border and old border in 2024?

New frontier workers (hired from 17 July 2023 onwards) have a deductible of EUR 10,000 on Swiss labour income, exempt from Italian taxation. Old frontier workers have an exemption of EUR 7,500, on a transitional basis until 2033. Both benefit from withholding tax withheld ONLY in Switzerland, without double taxation.

Do I have to register with INPS if I work in Ticino from Brienno?

As an employed border worker, you do not contribute to INPS as an ordinary worker. However, you must register with the Italian Revenue Agency to declare Swiss employment income. Access to unemployment and INPS layoffs depends on the company contract and bilateral CH-IT agreements.

LAMal or Italian insurance: which one to choose?

G border workers have the right of choice: Swiss LAMal (Compulsory Sickness Insurance, with adult deductible from CHF 300–2'500) or maintenance of Italian insurance (CMI). The choice must be communicated at the beginning of the employment relationship. LAMal offers coverage in Switzerland and partially in the EU; CMI mainly covers Italy.

How does AVS work if I work 20 years in Ticino?

You are required to contribute to the Swiss AVS (5.3% employee). After 20 years of contribution, you accumulate credits towards a Swiss old-age annuity calculated on the accumulated contributions. This income is supplemented by any credits from the Italian system (if any) thanks to the 1976 Convention.

Is the G-Permit free or does it have costs?

The G permit is free for the worker. There are no release fees. The Swiss employer initiates the procedure at the SEM (General Staff of Migration), coordinating with Italian authorities. The permit is valid for 15 years and is renewable.

Brienno and Ticino: transfer from border crossing (cross-border guide)

Di Redazione Frontaliere Ticino · Published on 23 August 2026

Panoramic view of Lake Como from Brienno, Swiss-Italian border landscape, Ticino shore in background.

Complete guide: living in Brienno and working in Ticino. Permit G, tax at source, refunds EUR 10,000, LAMal and AVS in 2024.

Context

In a nutshell

Brienno: Italian border municipality in the province of Como, near Ticino
Tax at source withheld ONLY in Switzerland for G border workers
New 2024 Agreement: EUR 10,000 (new) and EUR 7,500 (old) border allowance
Mandatory LAMal; G border workers have the right to choose between LAMal and Italian insurance

Key facts

What: transfer to Brienno and work as a border worker in Ticino
When: New Agreement in force from 1 January 2024 (Law 83 of 13 June 2023)
Where: Brienno (province of Como, Lombardy); Ticino border
Who: frontier workers with G permit, in particular new frontier workers from 2024
Amount: refunds up to CHF 10,000 (new); exemption EUR 7,500 (old transitional border guards 2024–2033)

Living in Brienno and working in Ticino is a concrete choice for Italians looking for a competitive salary and Swiss employment stability. Brienno, a municipality in the province of Como in Lombardy, is located in a geographically favourable position on the border with the Canton of Ticino, making commuting to Chiasso, Mendrisio, Lugano and Bellinzona a practical option for those aspiring to border status.

However, the transfer is not a purely geographical choice: it has significant tax, regulatory and social security implications. With the New Frontier Agreement coming into force on 1 January 2024, the rules have changed significantly. Those who move to Brienno today must know: how

Operational details

Tax at source and New Agreement 2024

The tax at source in Switzerland is calculated on gross income and varies at the federal and cantonal level. The Canton of Ticino applies specific rates that are combined with mandatory contributions (AVS/AI 5.3% borne by the employee, AD/AC 1.1% up to CHF 148'200, LAINF 0.7–1.5%).

The key figure: for a border worker resident in Brienno, the tax at source is paid only to the Swiss authorities (AFC/ESTV at the federal level, cantonal administration of contributions at the Ticino level). Italy DOES NOT withhold tax on employee income in Switzerland.

This is the result of the Italian-Swiss Convention of 9 December 1976, which attributes the right of taxation primarily to the country of source of income (source principle). To avoid double taxation on world income in Italy, the system uses the tax credit : when the border worker submits the Italian income tax return (EC framework of 730), he can deduct from the Italian IRPEF the tax paid at the Swiss source, up to the applicable Italian taxation. Italian IRPEF follows steps: 23% up to EUR 28'000, 35% from EUR 28'001 to EUR 50'000, 43% over EUR 50'000.

Hypothetical scenario: new border crossing with CHF 60,000 gross per year

A frontier worker who starts working in Ticino in 2024, residing in Brienno, with an annual gross income of CHF 60,000:

Swiss tax at source: calculated on CHF

Useful tools for your case

To verify your within/over 20 km tax scenario, use the net salary calculator and the tax return guide.

Key points

Checklist pratica prima del trasferimento a Brienno

Prima di trasferirsi, il futuro frontaliere deve avviare una sequenza di step amministrativi che richiedono coordinamento tra Italia e Svizzera.

1. Permesso G: richiesta e rilascio

Il permesso G non si richiede da parte del lavoratore, ma è coordinato tra: datore di lavoro svizzero (invia richiesta al SEM / autorità migrazione cantonale), SEM/Questura (coordinano per verificare residenza effettiva a Brienno e legittimità del rapporto), Comune di Brienno e Questura di Como (confermano residenza italiana), Consolato svizzero (coordina la procedura). Il processo richiede il coordinamento tra autorità svizzere e italiane. Il permesso è rilasciato per 15 anni e rinnovabile.

2. Residenza a Brienno

Registrazione presso il Comune di Brienno (anagrafe comunale) e iscrizione all'AIRE (Anagrafe Italiani Residenti all'Estero) presso il Consolato italiano competente per il territorio ticinese. Documenti necessari: contratto di affitto/proprietà, contratto di lavoro svizzero in originale, passaporto.

3. Assicurazione malattia (LAMal)

Frontalieri G hanno diritto di scelta: iscriversi alla LAMal svizzera (Assicurazione Malattia obbligatoria, con franchige adulti da CHF 300–2'500) oppure mantenimento dell'assicurazione italiana (CMI). La scelta deve essere comunicata all'inizio del rapporto di lavoro. LAMal offre copertura in Svizzera e parzialmente in UE; CMI copre l'Italia ma richiede coordinamento con Svizzera. Consulta il nostro calcolatore LAMal/CMI per valutare quale opzione conviene in base al reddito e alla situazione familiare.

4. Conto bancario e versamento stipendio

…

Frequently Asked Questions

What is the difference between new border and old border in 2024?: New frontier workers (hired from 17 July 2023 onwards) have a deductible of EUR 10,000 on Swiss labour income, exempt from Italian taxation. Old frontier workers have an exemption of EUR 7,500, on a transitional basis until 2033. Both benefit from withholding tax withheld ONLY in Switzerland, without double taxation.
Do I have to register with INPS if I work in Ticino from Brienno?: As an employed border worker, you do not contribute to INPS as an ordinary worker. However, you must register with the Italian Revenue Agency to declare Swiss employment income. Access to unemployment and INPS layoffs depends on the company contract and bilateral CH-IT agreements.
LAMal or Italian insurance: which one to choose?: G border workers have the right of choice: Swiss LAMal (Compulsory Sickness Insurance, with adult deductible from CHF 300–2'500) or maintenance of Italian insurance (CMI). The choice must be communicated at the beginning of the employment relationship. LAMal offers coverage in Switzerland and partially in the EU; CMI mainly covers Italy.
How does AVS work if I work 20 years in Ticino?: You are required to contribute to the Swiss AVS (5.3% employee). After 20 years of contribution, you accumulate credits towards a Swiss old-age annuity calculated on the accumulated contributions. This income is supplemented by any credits from the Italian system (if any) thanks to the 1976 Convention.
Is the G-Permit free or does it have costs?: The G permit is free for the worker. There are no release fees. The Swiss employer initiates the procedure at the SEM (General Staff of Migration), coordinating with Italian authorities. The permit is valid for 15 years and is renewable.